Hong Kong Institute of Certified Public Accountants (HKICPA)
this month released for private consultation the latest draft
amendment to its standard form of comfort letter (HKSIR 400),
together with the big four accounting firms.
If accepted, the suggested changes will see the HKSIR 400
make the long-anticipated move from a non-assurance to an
But they will also require that the Hong Kong standard be
used for both the Hong Kong and Reg S portion of global
offering, and broaden the scope of the revised...